Having the prerequisite-perceived “suit and tie” serious image’s burden on their mere professional shoulders may at first seems to be an advantage for the auditors. Why not? After all, auditors more than usually work in an environment where they are thought to “reign” as impeccable “Been-there-done-that” type of office Super Marios capable of pluming almost any professional problem within the pipelines of any business network. (After approximately two decades of auditing I am a confident and first-hand witness that nothing can be more far away from the truth and this reality is where the genuine beauty of the learning process lies. Yet this is a different issue deserving a separate blog for itself.)

However, at a second glance from a higher place the scenery begins to change. Here is the core of the matter, or more accurately, the centre of the dilemma: Nowadays, it is quite evident and understandable that audit business begin to wear its consultancy top hat more than it does (not diminishing of course, but slowly shrinking) its assurance cap. Nevertheless, while the above mentioned perception as regards the no-need-for-ironing auditor image is serving as a strength in assurance engagements, the same feature constitutes a weakness since it has not much positive influence on the communications and even the consultancy audit reports. Hence, there is a contradictory development path, or at least; undermining of a developing role due to an age-old definitive aspect of the core business.

The main reason beneath this over the top audit stance when it comes to communications out of the audit boards may be stated as the (in Daren Acemoglu’s much quoted classification) “extractive” nature of the auditors’ communication culture, in the absence of an “inclusive” alternative. To wrap it up, auditors are inclined to (or to use another political science phenomenon by facing the danger of sounding politically incorrect) indoctrinated to keep a safe distance with the audited co-workers/unit with the primary aim of preserving their independence and objectivity. As time goes by, this exercise becomes an indispensable habit for an auditor nurtured within this work environment. So, when the time comes to cultivate a close relationship with the co-workers outside the audit board as a consultant, auditors may face serious communication problems. More importantly, trust issues are likely to emerge out of this perceived reluctance to communicate as an advisor, on the consulting side.

As Shakespeare utters “Word, Words, Words…” And unfortunately that was in his century; in our 21st Century of Instantiation of almost anything “More than Words” are needed, as that Extreme lyrics gently hums into our social media weary yet still eager ears. Hence, it is high times for emphasizing on communication skills training programmes for the auditors. In order the consultancy projects to be efficient in implementation and enduring in impact transparent and sincere communication through mutually accepted means and style are required. By entering the true vein of the consultancy project team mates, auditors may abstain from probable future vain in the form of business output dissatisfaction likely to lead to a decrease in general quality.

Next time let us enjoy “Cool Hand Luke” (a classic movie from a revered era) on a lovely Friday evening by knowing that the famous “What we’ve got here is failure to communicate” is a quote far and away from summarizing auditors’ situation when it comes to consultancy endeavours.